This is the portion of your gross earnings that is subject to CPF as not all your earnings are subjected to CPF. Certain transactions like payment for attending safety courses, or payment made to reimburse you for an order that was cancelled, are not subjected to CPF and removed before applying any expenses or CPF/withholding calculations. 

Earnings Subjected to CPF Less FEDA Amount refers to part of your  gross earnings that are subject to CPF after applying your respective vehicle expenses.

Earnings subject to CPF = Gross Earnings - Earnings not subjected to CPF

Earnings Subject to CPF Less FEDR = Earnings subject to CPF*(1-FEDR)

E.g. Earnings Subject to CPF Less FEDR = Earnings subject to CPF x (1 - FEDR)= $1000 x (1 - 0.35*)= $650

*assuming platform worker earned $1000 on motorbike deliveries for the whole month

E.g. Earnings Subject to CPF Less FEDR = Earnings subject to CPF x (1 - FEDR)= $500 x (1 - 0.35) + $500 x (1 - 0.2)= $725

*assuming platform worker earned $500 on motorbike deliveries and $500 on bicycle deliveries for the whole month

CPF contribution is then calculated on the Earnings Subjected to CPF Less FEDA Amount based on the rates published by CPF board here.

Please go through other FAQs or Deliveroo’s CPF page or contact us for more information.